The first half of this paper reviews the school enrollment trend in the state of Wisconsin and discusses the implications of school closings. It offers planning suggestions to local districts in light of statewide declining enrollments. The second half of the paper--a review of recent literature related to "cutback management"--is presented to assist local personnel in understanding how organizations react to diminishing populations. Some of the areas explored include organizational decline and resource scarcity, organizational responses to municipal budget decreases, the closing of government facilities, public policy and program termination, cutbacks in the private university, and strategies for reduction in force. (Author/LD)